Tax Adviser Articles 2012
This section contains technical articles that have been published in the CIOT's monthly journal 'Tax Adviser'.
- Briefings November 2012 Tax Adviser Article, November 2012. Briefings. 10 November 2012
- VAT Exemption - Discretionary VAT exemption Tax Adviser article, November 2012. Nick March, EMEA Enterprise Service Tax Manager at HP, and Maric Glaser, VAT & Indirect Taxes Sub-Committee Technical Officer for the CIOT, discuss what impact the recent decision in Deutsche Bank could have on UK financial services. 10 November 2012
- Voluntary Disclosure - Top tips for making a voluntary disclosure Tax Adviser article, November 2012. Dawn Register, Tax Director at BDO LLP, provides a useful list of tips for those who need to make a volunary disclosure on behalf of a client. 10 November 2012
- Technical Newsdesk November 2012 Tax Adviser article, November 2012. Technical Newsdesk 10 November 2012
- ATT Editorial November 2012 Tax Adviser article, November 2012. Editorial Written by Vice-President, Natalie Miller. 10 November 2012
- Inside Track - True and fair? Tax Adviser article, November 2012. Bill Dodwell, Head of the Tax Policy Group at Deloitte, asks whether company taxes from multinationals can be collected fairly. 10 October 2012
- Patent Box - Unlocking the benefits Tax Adviser article, October 2012. Adeline Chan, Technical and Policy Adviser at HMRC, and Richard Rogers, Assistant Director at HMRC, look at questions posed by business to HMRC on the new Patent Box regime. 10 October 2012
- The New CFC regime - an M&A perspective Tax Adviser article, October 2012. Alastair Slater, Senior Manager at KPMG LLP, considers the impact of the forthcoming CFC regime on those dealing with mergers and acquisitions, and provides much food for thought. 10 October 2012
- Autumn Conference 2012 Tax Adviser article, October 2012. Rebecca Cave, a freelance tax writer for Taxwriter Ltd, reports back from the recent CIOT autumn residential conference. 10 October 2012
- French Taxation - France takes a dose of 'Dutch'courage Tax Adviser article, October 2012. Edward Reed, Partner, Private Client at Marfarlanes LLP, provides an insight into the main tax changes introduced by the new Government in France. 10 October 2012
- Briefings October 2012 Tax Adviser Article, October 2012. Briefings. 10 October 2012
- Inside Track - Disclosure Tax Adviser article, October 2012. Bill Dodwell, Head of the Tax Policy Group at Deloitte, questions the current rise in HMRC’s use of discovery in respect of transfer pricing and wonders how to make sufficient disclosure. 10 October 2012
- Disciplinary Reports October 2012 Tax Adviser article, October 2012. Tax Disciplinary Reports 10 October 2012
- VAT Liability Changes - Simplifying VAT Tax Adviser article, October 2012. Neil Warren, independent VAT Consultant and Speaker at Warren Accounting Serviced Ltd, answers questi ons about the changes to VAT liability in Finance Act 2012 which mostly commence on 1 October. He also considers the practi cal issues for the aff ected trade sectors in some detail. 10 October 2012
- Editor in Chief's Welcome and President's Page October 2012 Tax Adviser Article, October 2012. Rebecca Benneyworth, Editor of Tax Adviser, discusses change and Stuart McKinnon, President of the ATT, muses on legacy. 10 October 2012
- Information Powers - Family Fortunes Tax Adviser article, October 2012, Keith Gordon, Barrister, Chartered Accountant and Tax Adviser at Atlas Chambers, looks at a case in which HMRC sought to obtain information provided in confidence for a divorce case. 10 October 2012
- Higher Apprenticeships - You're hired! Tax Adviser article, October 2012. Irfan Qureshi, Marketing Officer at the ATT, summarises the details of the new higher apprenticeship programme, the tax pathway, and the valuable contributions apprentices can make to any
business, large or small. 10 October 2012
- Technical Newsdesk October 2012 Tax Adviser article, October 2012. Technical Newsdesk 10 October 2012
- Tax Avoidance - Proceed with caution Tax Adviser article, October 2012. Jim Outlon, Partner, and Tim Shepherd, Senior Associate, in the Insurance and Reinsurance team at Mayer Brown, explain the potential liabilities for those concerned about advice on tax avoidance schemes. 10 October 2012
- Book Reviews October 2012 Tax Adviser article, October 2012. Book reviews. 10 October 2012
